Reports

“Understanding the Stock Options Debate” – Joint Economic Committee
(favors expensing but not changing the tax treatement)

“Employee Stock Options” – the Financial Markets Center
(good primer, but slightly dated)

"What Really Happened to CEO Pay in 2002" - The Corporate Library

"Findings and Recommendations: Executive Compensation" - The Conference Board 

"CEOs at Defense Contractors Earn 45% More" - United for a Fair Economy

CEOs Who Cook the Books Earn More" - United for a Fair Economy 

Books

In the Company of Owners: The Truth About Stock Options, Douglas Kruse and Joseph Blasi
(argues that broadly-distributed options can help corporations, but doesn't take a position on expensing)

“Take on the Street: What Wall Street and Corporate America Don’t Want You to Know” by Arthur Levitt
(useful history of how Congress stonewalled all kinds of reforms, including expensing stock options in the 1990s)